PAMANTASAN NG LUNGSOD NG MAYNILA university uf the City of Manis) College of Accountancy and Economics ‘Accounting Information System 009 — 10507 ‘Student Number GENERAL INSTRUCTIONS: 1. FOLLOW THE INSTRUCTIONS CAREFULLY. FAILURE TO DO $0 WILL WARRANT & DEDUCTION FROM YOUR FINAL RAW SCORE. 2. YOU ARENOT ALLOWED TO TALK OR ASK QUESTIONS TO AND FROM YOUR SEATMATES. IF | ,YOU HAVE ANY QUESTIONS ABOUT THE EXAMS. APPROACH THE PROCTOR QUIETLY, '.." YOU ARENOT ALLOWED TO LEAVE THE ROOM ONCE THE EXAM HAS STARTED. YOU ARE ONLY ALLOWED 10 LEAVE THE ROOM WHEN YOU ARE FINISHED AND HAVE SUBMITTED YOUR EXAMINATION PAPERS TO THE PROCTOR. 4, TALKING ANDIOR LOOKING ATT YOUR SEATMATES PAPER IS AUTOMATICALLY CONSIDERED CHEATING. ANYBODY CAUGHT CHEATING WILL BE REPORTED TO THE OSDS FOR APPRORIATE ACTION. True-False Questions F 4. Documentation includes everything except narrative descriptions. <2. _ Adocument flowchart describes the physical flow of data through’an accountiny information system. ae “ + 3. The direction of inforlnatid!i flow ira defument flowchart is represented by arrows, + 4. Document flowcharts are mainly an educational ald and are seldom used in the business world, et . F 5. Adocument flowchart is a particular Kind of system flowchart 6. Flowcharting is a science, with strict rules and procedures. T 7. Anexample of a syster flowcharting symbol is a rectangle, which represents “processing.” T 8 _ Itis better to use connector symbols in flowcharts than to cross lines. 9. The keying operation that transfers payroll change requests directly to floppy disk is called an offline job entry system. T 10. Asystem flowchart represents a flow or job stream of accounting data through the various processing phases of the accounting system. TA11, Process maps are a special kind of flowchart. : 12, Process maps use circles and arrows as their primary symbols. F 13, Adata flow diagram represents a physical, rather than logical, view of an accounting information system.F 14. $15 r16, Taz. 7s. 720. pat. P22, 123. P24. 726. 26. P27. put F 32, Ts P34. Big Sess se Data flow diagrams are only used to audit an AIS. Data flow diagrams use more symbols than system flowcharts. circle or bubble symbol in a data flow diagram is used to represent a “transformation process.” Like system flowcharts, data flow diagrams have levels which show varying amounts of detail ‘The highest level of a data flow diagram is also called a “cantext diagram.” ‘The first level of detail in a data flow diagram is called a "physical data flow diagram.” ‘The task of creating more-detailed data flow diagrams is called “decompositio ‘An ABC inventory system refers to an “activity-based costing” system. “The purpose of the assurance services of an accounting firm is to give a company’s managers, moral suppor when they are audited by the fedcral or state govern=ient. ‘The purpose of Web-Trusts to provide assurance that a company engaged in electronic commerce can provide the goods or services it promises. — Avalueadded reseler (VAR) isa computer dealer that adds software tothe hardware it sel Some possible career opportunities for AIS majors or minors include consulting positions, computerized auditing, or computer security positions “The GPA Vision project was a project désigned to efne the CPA ofthe future. Accountants are usually classified as “ne workers" within business organizations ‘Today's AIS is an enterprise-wide information system that focuses on interdepertmental business processes. ‘The two primary informational components of an AIS are financial accounting and auditing ‘A good aucit tral within the financial accounting system should allow a manager or auditor to trace ‘any source document back from a report to the original data entry. The acronym “worm” means that some types of CD-ROMs can be rewritten repeatedly. ADVD" disk is read magnetically. ADVD typically has a greater storage capacity than a CD-ROM medium Flash memories are used exclusively on digital cameras, ‘The term “data communications” primarily refers to the transfer of data from primary memory to hard disks,‘The mechanism for transferring data between components of (Transfer Random Accessed Instructions Now) \@ CPU is called a TRAIN The term “modem” is short for modulator emulator. ‘The form “baud refers to a data transmission speed ‘An example of a "communications channel” is microwave traremission. LAN is an acronym for “local area network” * The central computer that acts as @ hub in a LAN is called a “file server.” An advantage of using a LAN is the ability to distribute information among the employees in the ‘same building, ‘An advantage of using a LAN is the ability to share computer files and equipment, ‘A computer network spanning @ regionel or national area is called a "Global Networking Environment” or GNE, & ‘computer network spanning 2 regional or national area is called a WAN, Client/Server computing enables businesses to distribute the computer processing of the system befiveen the client computer and the server computer, ~The ‘application logic” component of a clieryserver systemtrefeifto where the processing logic of the system takes place Wireless data communications refers to the abllty to transmit data over fiber optic cables instead of twisted pair wires, Bluetooth is actually a wireless data conimunications stanoard that allows unike ‘communications devices to communicate with one another. ‘An operating system is a set of computer programs that helps a computer run itself. 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